diff --git a/python/paddle/fluid/dygraph/layers.py b/python/paddle/fluid/dygraph/layers.py
index 1fd408c465efe7abaa0b339e4362e87e84388f29..4a60bdc4c72d307bd94d174ec3301c397a4bfe70 100644
--- a/python/paddle/fluid/dygraph/layers.py
+++ b/python/paddle/fluid/dygraph/layers.py
@@ -1094,7 +1094,7 @@ class Layer(object):
         if '_parameters' in self.__dict__:
             _parameters = self.__dict__['_parameters']
             if name in self._parameters:
-                if in_declarative_mode() and not framework.in_dygraph_mode():
+                if in_declarative_mode():
                     return _convert_into_variable(self._parameters[name])
                 return self._parameters[name]
         if '_sub_layers' in self.__dict__:
@@ -1104,7 +1104,7 @@ class Layer(object):
         if '_buffers' in self.__dict__:
             _buffers = self.__dict__['_buffers']
             if name in _buffers:
-                if in_declarative_mode() and not framework.in_dygraph_mode():
+                if in_declarative_mode():
                     return _convert_into_variable(_buffers[name])
                 return _buffers[name]
         return object.__getattribute__(self, name)
@@ -1176,11 +1176,16 @@ class Layer(object):
                         # but should all non-Variable _buffers[name] be re-assign? We
                         # should consider it in the future. I current wrote this as
                         # conservative code.
-                        if _buffers[name] is None or type(_buffers[
-                                name]) == core.VarBase:
+                        if in_declarative_mode() and _buffers[name] is None:
+                            raise RuntimeError(
+                                'In Dy2stat, self.{0} is a buffer and self.{0} is '
+                                'not allowed to be set to Variable when self.{0} is None.'.
+                                format(name))
+                        elif _buffers[name] is None or type(
+                                getattr(self, name)) == core.VarBase:
                             _buffers[name] = assign(value)
                         else:
-                            assign(value, _buffers[name])
+                            assign(value, getattr(self, name))
                     elif value is not None:
                         raise TypeError(
                             "assignment to buffers '{}' should be of type core.VarBase or None, but got '{}'"
diff --git a/python/paddle/fluid/tests/unittests/dygraph_to_static/ifelse_simple_func.py b/python/paddle/fluid/tests/unittests/dygraph_to_static/ifelse_simple_func.py
index 04f44f68b4234b2f4553c3d0eb0274ce23a06f31..ecb7d7f6bd19c72dd6bda6d685e484a4a089af66 100644
--- a/python/paddle/fluid/tests/unittests/dygraph_to_static/ifelse_simple_func.py
+++ b/python/paddle/fluid/tests/unittests/dygraph_to_static/ifelse_simple_func.py
@@ -205,6 +205,7 @@ class NetWithControlFlowIf(fluid.dygraph.Layer):
         self.alpha = 10.
         self.constant_vars = {}
 
+    @paddle.jit.to_static
     def forward(self, input):
         hidden_dim = input.shape[-1]
         if hidden_dim != self.hidden_dim:
diff --git a/python/paddle/fluid/tests/unittests/dygraph_to_static/test_declarative.py b/python/paddle/fluid/tests/unittests/dygraph_to_static/test_declarative.py
index 1c2ac34e1b501d65bba35a1ec4daa67f1d6ea618..d18c691325094e10dc181ad7778a6ba1ab81a57f 100644
--- a/python/paddle/fluid/tests/unittests/dygraph_to_static/test_declarative.py
+++ b/python/paddle/fluid/tests/unittests/dygraph_to_static/test_declarative.py
@@ -408,5 +408,45 @@ class TestCallNonForwardFunc(unittest.TestCase):
         paddle.enable_static()
 
 
+class SetBuffersNet1(paddle.nn.Layer):
+    def __init__(self):
+        super(SetBuffersNet1, self).__init__()
+        self.a = paddle.to_tensor([1])
+
+    @paddle.jit.to_static
+    def forward(self):
+        self.a = self.a + 1
+        return self.a
+
+
+class SetBuffersNet2(paddle.nn.Layer):
+    def __init__(self):
+        super(SetBuffersNet2, self).__init__()
+        self.b = paddle.to_tensor([2])
+
+    @paddle.jit.to_static
+    def forward(self):
+        self.b = None
+        self.b = paddle.to_tensor([3])
+        return self.b
+
+
+class TestSetBuffers(unittest.TestCase):
+    def test_set_buffers1(self):
+        paddle.disable_static()
+        net = SetBuffersNet1()
+        out = net()
+        self.assertEqual(out.numpy().tolist(), [2])
+        paddle.jit.save(net, './SetBuffersNet1')
+        paddle.enable_static()
+
+    def test_set_buffers2(self):
+        paddle.disable_static()
+        net = SetBuffersNet2()
+        with self.assertRaises(RuntimeError):
+            out = net()
+        paddle.enable_static()
+
+
 if __name__ == '__main__':
     unittest.main()
diff --git a/python/paddle/fluid/tests/unittests/dygraph_to_static/test_ifelse.py b/python/paddle/fluid/tests/unittests/dygraph_to_static/test_ifelse.py
index 7e999e3b21a8824671641e91362597a670e98220..171685e4a40f70190d43101d2fe219298a7190b9 100644
--- a/python/paddle/fluid/tests/unittests/dygraph_to_static/test_ifelse.py
+++ b/python/paddle/fluid/tests/unittests/dygraph_to_static/test_ifelse.py
@@ -410,14 +410,17 @@ class TestDy2StIfElseRetInt4(TestDy2StIfElseRetInt1):
         self.dyfunc = dyfunc_ifelse_ret_int4
 
     def test_ast_to_func(self):
+        ProgramTranslator().enable(True)
         with self.assertRaises(TypeError):
-            ProgramTranslator().enable(True)
             static_func = paddle.jit.to_static(self.dyfunc)
             out = static_func(self.x)
-
-    def __del__(self):
+        # Why need set `_in_declarative_mode_` here? 
+        # In Dy2St we use `with _switch_declarative_mode_guard_()` to indicate 
+        # that the code block is under @to_static, but in this UT 
+        # an exception is thrown during Dy2St, making the `_in_declarative_mode_` 
+        # a wrong value. So We need set `_in_declarative_mode_` to False manually.
+        paddle.fluid.dygraph.base._in_declarative_mode_ = False
         ProgramTranslator().enable(False)
-        super(TestDy2StIfElseRetInt4, self).__del__()
 
 
 if __name__ == '__main__':